Deduction for donations towards Social Causes

SECTION 80C

The various donations specified in u/s 80G are eligible for deduction up to either

100% or 50% with or without restriction as provided in section 80G. From FY 2017-

18 any donations made in cash exceeding Rs. 2,000 will not be allowed as

deduction. The donations above Rs 2000 should be made in any mode other than

cash to qualify as deduction u/s 80G.

Donations with 100% deduction without any qualifying limit

 National Defence Fund set up by the Central Government

 Prime Minister’s National Relief Fund

 National Foundation for Communal Harmony

 An approved university/educational institution of National eminence

 Zila Saksharta Samiti constituted in any district under the chairmanship of the

Collector of that district

 Fund set up by a State Government for the medical relief to the poor

 National Illness Assistance Fund

 National Blood Transfusion Council or to any State Blood Transfusion Council

 National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental

Retardation and Multiple Disabilities

 National Sports Fund

 National Cultural Fund

 Fund for Technology Development and Application

 National Children’s Fund

 Chief Minister’s Relief Fund or Lieutenant Governor’s Relief Fund with respect

to any State or Union Territory

 The Army Central Welfare Fund or the Indian Naval Benevolent Fund or the

Air Force Central Welfare Fund, Andhra Pradesh Chief Minister’s Cyclone

Relief Fund, 1996

 The Maharashtra Chief Minister’s Relief Fund during October 1, 1993 and

October 6,1993

 Chief Minister’s Earthquake Relief Fund, Maharashtra

 Any fund set up by the State Government of Gujarat exclusively for providing

relief to the victims of earthquake in Gujarat

 Any trust, institution or fund to which Section 80G(5C) applies for providing

relief to the victims of earthquake in Gujarat (contribution made during

January 26, 2001 and September 30, 2001) or

 Prime Minister’s Armenia Earthquake Relief Fund

 Africa (Public Contributions — India) Fund

 Swachh Bharat Kosh (applicable from financial year 2014-15)

 Clean Ganga Fund (applicable from financial year 2014-15)

 National Fund for Control of Drug Abuse (applicable from financial year 2015-

16)

Donations with 50% deduction without any qualifying limit

 Jawaharlal Nehru Memorial Fund

 Prime Minister’s Drought Relief Fund

 Indira Gandhi Memorial Trust

 The Rajiv Gandhi Foundation

Donations to the following are eligible for 100% deduction subject to

10% of adjusted gross total income

 Government or any approved local authority, institution or association to be

utilized for the purpose of promoting family planning

 Donation by a Company to the Indian Olympic Association or to any other

notified association or institution established in India for the development of

infrastructure for sports and games in India or the sponsorship of sports and

games in India

 Donations to the following are eligible for 50% deduction subject to

10% of adjusted gross total income

 Any other fund or any institution which satisfies conditions mentioned in

Section 80G(5)

 Government or any local authority to be utilized for any charitable purpose

other than the purpose of promoting family planning

 Any authority constituted in India for the purpose of dealing with and satisfying

the need for housing accommodation or for the purpose of planning,

development or improvement of cities, towns, villages or both

 Any corporation referred in Section 10(26BB) for promoting the interest of

minority community

 For repairs or renovation of anynotified temple, mosque, gurudwara, church  or other places

-BY VARSHA SINGH